Your tax number and the yearly tax return in Poland

If you work or study in Poland, two steps on the newcomer checklist involve the tax office: knowing your tax number and filing a yearly return. Most of it happens online, and for many employees the tax administration prepares the return. This guide explains each step and links to the official page for it.

PESEL or NIP

Your tax identifier in Poland is one of two numbers:

• PESEL, if you do not run a business and are not registered for VAT. For most employees and students who have a PESEL, this is the number the tax office uses.
• NIP, if you run a business, are a registered VAT payer, or pay tax or social insurance contributions as a payer (płatnik).

The Ministry of Finance brochure for the PIT-37 return puts it the same way. You enter your PESEL if, during the tax year, you did not run a business, were not a registered VAT payer, and were not a payer of social or health insurance contributions or of income tax. If even one of these does not apply to you, you enter your NIP. Read the PIT-37 brochure and the KAS page on taxpayer registration.

Two forms matter here:

• NIP-7 is the identification or update notification for an individual. It is filed with the head of the tax office (naczelnik urzędu skarbowego). NIP-7 form
• ZAP-3 is the update notification for people whose identifier is PESEL. It covers your residence address, the bank account for tax refunds, and your contact details. ZAP-3 form

The Ministry of Finance explains who needs a NIP, and what ZAP-3 is for, on the NIP page of the gov.pl Powroty portal. If you do not have a PESEL yet, see our guide to PESEL, address registration and the residence card, and ask your tax office which identifier to use.

The yearly return

Which form. Employees usually file PIT-37. It is for income from Poland that is taxed on the tax scale, for example employment, sickness or maternity benefits, scholarships, student or graduate internships, and civil-law contracts such as the umowa zlecenia. If you also have income from abroad, the form is different: see "Poland and Türkiye" below.

The PIT-11 from your employer. After the tax year ends, your employer sends a PIT-11 to the tax office by the end of January, electronically, and to you by the end of February. If the deadline falls on a Saturday or a public holiday, it moves to the next working day. For 2025 income, the official page gives 2 February 2026 for the tax office and 2 March 2026 for employees.

If your PIT-11 does not arrive, the official page on a missing PIT-11 says to:

1. Contact your employer.
2. Check the "Dane źródłowe" (source data) tab in Twój e-PIT.
3. Tell your tax office.

You must still file the return, using the documents you have, such as your contract, pay slips and bank transfers, and correct it later if needed.

The filing period. For 2025 income, returns were filed from 15 February to 30 April 2026. A return sent before 15 February counts as filed on 15 February. A non-resident who leaves Poland before 15 February files the return before leaving. These dates are for 2025 income only. Before each season, check the dates on podatki.gov.pl; for 2025 income they were announced in the Ministry of Finance notice on the 2025 returns. Your first return covers the year in which you earned income in Poland and is filed the following spring. We had not checked the dates for 2026 income (returns filed in 2027) when this guide was written, so look for them on podatki.gov.pl.

If you are under 26. Read the official page on the relief for young people (ulga dla młodych). It covers employment, certain civil-law contracts, internships and maternity benefits. Its conditions and limits are on that page, and your tax office can tell you whether it applies to you.

Twój e-PIT and e-Urząd Skarbowy

e-Urząd Skarbowy (e-US) is the online tax office on podatki.gov.pl, where clients of the tax administration handle their tax matters. It gives you access to Twój e-PIT, your tax documents and certificates, e-correspondence with the tax office, and an overview of your tax account. It is open at any time of day. About e-Urząd Skarbowy

Twój e-PIT is a service inside e-Urząd Skarbowy. The National Revenue Administration (KAS) prepares your yearly return; you review it and send it. It handles PIT-37, PIT-38, PIT-36, PIT-36L and PIT-28. KAS always prepares a PIT-37 from the PIT-11, PIT-11A, PIT-R and PIT-40A forms it has received. You can edit it, for example to change the filing method or to add reliefs.

How to log in (official instructions):

• through login.gov.pl, with the mObywatel app, an e-dowód (electronic ID card), your online banking, or a Trusted Profile (Profil Zaufany)
• with your tax data: PESEL or NIP, date of birth, and specific amounts from the previous year's return and from this year's information sent by your payer (płatnik, usually your employer)
• with the eUS mobile app

You cannot log in with tax data if any of the required amounts is zero; you then need another method. The rule is different for spouses filing jointly, so read the official instructions. Our guide to a bank account and the Trusted Profile explains how to set up a Trusted Profile through your bank.

The e-Urząd Skarbowy login page is urzadskarbowy.gov.pl.

Which tax office is yours

The PIT-37 brochure gives the rule:

• If you live in Poland: the tax office for your place of residence on the day you file the return.
• If your residence in Poland ended during the year: the office for your last place of residence in Poland.
• If you have no place of residence in Poland: the tax office responsible for taxing foreign persons. Ask the tax administration which office that is for you.

To find an office's address and contact details, use the KAS contact finder. You can search by voivodeship, town and type of office, but it does not tell you which office covers your address. The areas of the tax offices are set by a regulation, which is attached to the KAS page on territorial scope. In Warsaw, the page of Pierwszy Urząd Skarbowy Warszawa-Śródmieście links a street list for all Warsaw tax offices.

Tax residence

Under Polish law, you are a Polish tax resident if either of these is true:

• your centre of personal or economic interests (ośrodek interesów życiowych) is in Poland, or
• you stay in Poland for more than 183 days in the tax year.

A resident reports all income in Poland, wherever it was earned. A non-resident reports only income from Polish sources, subject to the double taxation agreements. If a person is resident in two countries, the rules of the agreement between those countries decide. The Ministry of Finance explains this in its tax explanations on tax residence and on its page on foreign income.

Check with your tax office whether you are a Polish tax resident for a given year, especially the year you arrived or left.

Certificate of residence (certyfikat rezydencji, form CFR-1). You can request it yourself or through a representative. Online, use e-Urząd Skarbowy or the eUS app. On paper, submit it at the tax office in person or by post, with a handwritten signature. See the certificate of residence on podatki.gov.pl, and ask your tax office whether you need one.

Poland and Türkiye

Poland and Türkiye have a double taxation agreement. It covers taxes on income and on capital, was signed in Warsaw on 3 November 1993, and was published in Poland in Dz.U. 1997 nr 11 poz. 58.

• The Ministry of Finance list of double taxation agreements has the text in Polish, English and Turkish.
• The Polish legal text is in the Sejm's legal acts database (ISAP).
• The Turkish Revenue Administration (GİB) lists Poland in its list of Türkiye's tax treaties (in Turkish).

We do not interpret the agreement. How it applies to your income depends on your situation: ask your tax office or a tax adviser (doradca podatkowy).

Income from Türkiye while you live in Poland. A Polish tax resident with income from abroad, for example from Türkiye, generally reports it in Poland on PIT-36 with the PIT/ZG attachment. How double taxation is avoided depends on the agreement with that country. If Twój e-PIT shows you a PIT-37 but you have income from abroad, switch to PIT-36 in the service ("Zmień na PIT-36"); the PIT/ZG attachment is added automatically (official answer).

The Turkish side, according to GİB. GİB's guide on rental income for non-residents (in Turkish) describes a limited taxpayer (dar mükellef): a person with no residence in Türkiye who does not stay in Türkiye for more than six months in a row in a calendar year. Limited taxpayers are taxed only on income earned in Türkiye and do not declare foreign income there. The same guide says that Turkish citizens who live abroad for more than six months with a work or residence permit are taxed as limited taxpayers on their income from Türkiye. The exception is citizens who are abroad because of work for Turkish public institutions or for private companies headquartered in Türkiye.

If you have income that must be declared in Türkiye, GİB's guide to the Hazır Beyan system (2026 edition) says that Turkish citizens living abroad can get an e-Devlet password from Türkiye's missions abroad, to file through Hazır Beyan. For 2025 income, the Turkish annual income tax return was due through Hazır Beyan between 1 and 31 March 2026.

Confirm your Turkish obligations with GİB or your vergi dairesi. Do not assume that filing in Poland settles anything in Türkiye, or the reverse.

When to get professional help, and how TURKPOL can help

Before you file, ask your tax office or a tax adviser if:

• you have income from Türkiye or another country
• you arrived in Poland or left it during the year and are not sure whether you are a Polish tax resident
• you have no PESEL, or are not sure whether you need a NIP
• you have no address in Poland and do not know which tax office handles your return
• you run a business, or your return is PIT-28, PIT-36 or PIT-36L
• you are not sure whether you need a certificate of residence

TURKPOL can explain how the process works, help you find your own way around Twój e-PIT and e-Urząd Skarbowy, and point you to the right office. We cannot file or sign a return for you, act for you at the tax office, or work out how much tax you owe. We are not tax advisers. Never share your login details for e-Urząd Skarbowy, your bank or e-Devlet with anyone, including us.

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